advance refunding การใช้

• The process is known in the industry as advance refunding.
• Nor do I doubt that amortization of advance refunding costs may have certain advantages for Medicare reimbursement purposes.
• Sen . Hillary Rodham Clinton has proposed a bill that would permit a second advance refunding in some cases.
• The Hospital sought reimbursement for its advance refunding costs in accordance with GAAP and in compliance with the Secretary's published regulations.
• LAMTA said Lazard Freres " overcharged LAMTA more than $ 3 million on the sale of a single advance refunding escrow portfolio in mid-1993 ."
• This process, known as " advance refunding " inflates the supply of muni bonds on the market and helps feed Californians'insatiable appetite for tax-free investing.
• See Accounting Principles Board ( APB ) Opinion No . 26, 5-8, reprinted at App . 64-66 ( describing alternative accrual methods of recognizing advance refunding losses, including the one adopted in PRM s233 ).
• Using that $ 4 markup, the researchers concluded that if 80 percent of advance refunding issues were affected, the combined liability would total nearly $ 1 billion, before taking account of interest owed to the government.
• While the Court, like the Secretary, assumes that advance refunding costs are properly attributed to health care services rendered over a number of years, it does not point to any evidence in the record substantiating that proposition.
• Although the refinancing will result in an estimated $ 12 million saving in debt service costs, the transaction did result in an accounting loss, sometimes referred to as an advance refunding or defeasance loss, of $ 672, 581.
• It is undisputed, as the Court notes, ante, at 2, that respondent, Guernsey Memorial Hospital ( Hospital ), is entitled to reimbursement for the reasonable advance refunding costs it incurred when it refinanced its capital improvement bonds in 1985.
• PRM s233, which departs from the GAAP rule concerning advance refunding losses, does not have the force of a regulation because it was promulgated without notice and comment as required by the Administrative Procedure Act, 5 U . S . C . s553.
• As comptroller, Hevesi adopted a policy of refusing to allow an advance refunding to go forward unless it provided a certain level of savings up front and did not drive up the amount of money that the city had to pay on debt service in any future year.
• It is certainly true that the Act prohibits the Medicare program from bearing more or less than its proper share of hospital costs, 42 U . S . C . s1395x ( v ) ( 1 ) ( A ) ( i ), but immediate recognition of advance refunding losses does not violate this principle.
• If the Secretary had the opportunity to include a section on advance refunding costs in the PRM, then she could have promulgated a regulation to that effect in compliance with the Administrative Procedure Act, thereby giving the public a valuable opportunity to comment on the regulation's wisdom and those adversely affected the chance to challenge the ultimate rule in court.
• In fact, what testimony there is supports the view that it is appropriate to recognize advance refunding losses in the year of the transaction because the provider no longer carries the costs of the refunded debt on its books thereafter; the losses in question simply represent a one-time recognition of the difference between the net carrying costs of the old bonds and the price necessary to reacquire them.